Skip to content
V5447-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

In land swaps for future construction, housing delivery is subject to VAT and tax accrues upon delivery of the plot

A co-owner of land seeks clarification regarding the VAT liability and accrual in a swap of land for two houses. The DGT indicates that the delivery of the houses by the developer is subject to VAT and that the tax accrues at the time the plot is delivered, as it is considered a payment in kind.

In 6 key points

Lifecycle

2026-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact